Supreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes
Richard L. Kaplan
University of Illinois College of Law
June 1, 2011
BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011
Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24
This brief article discusses the recent Supreme Court decision in CIGNA v. Amara. That case held that ERISA authorizes a court to reform a pension plan that an employer had changed so that employees receive the benefits they had been promised. The article considers the key implications of this decision for employees and employers, focusing on relevant communications of the employer and the applicable standard of proof.
Number of Pages in PDF File: 3
Keywords: Taxation, Pensions, Cash Balance PlansAccepted Paper Series
Date posted: June 3, 2011 ; Last revised: June 7, 2011
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